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“Accountants and accountancy

When you make a mistake of adding the date to the right side of the accounting statement, you must add it to the left side too.

Anon

The term “earnings” has a precise ring to it. And when an earnings figure is accompanied by an unqualified auditor’s certificate, a naive reader might think it comparable in certitude to pi, calculated to dozens of decimal places. In reality, however, earnings can be as pliable as putty when a charlatan heads the company reporting them.